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TMI Blog1998 (6) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... of I.E. Policy for 1988-91 subject to actual user condition and other conditions laid down thereunder. Accordingly Appellant received supply of non-woven fabric in roll form from suppliers in Japan, and on importation the Appellant submitted Bill of Entry No. 0006025, dated 13-3-1992, accompanied by supplier s Invoice No. 92065, dated 12-2-199e (sic), Bill of Lading, dated 11-2-1992, and packing list, dated 12-2-1992, Certificate of Origin, dated 4-2-1992 and Purchase Order No. AMT-SPL : RM : 189/91, dated 16-12-1991. The Appellant claimed the imported non-woven fabric rolls are filter media and an OGL item mentioned at Sl. No. 354, Appendix 6, List 8, Part I of Import Policy 1990-93. Since the Import of non-woven fabric was for use of Filter Media in the course of manufacture of the Audio Magnetic tapes it did not require an import license even it was rightly classified under CH 59.11 instead of CH 56.03 of the Customs Tariff Act. The additional Collector allowed clearance of the imported goods on the condition that the Appellant should pay fine of Rs. 85,000/- and penalty of Rs. 20,000/- in addition to the Customs duty on the goods imported and issued the order-in-original on 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eplied that the orders of lower authorities are not supported by any expert opinion. Their personal views cannot prevail over the clarification by DGFT and CCI E. 4. Point for consideration is whether the appeal has to be allowed ? My finding thereon is in the affirmative. 5. Perused the Appeal memorandum, orders of the lower authorities and documents produced and 1992 (62) E.L.T. 566 (Tribunal) in the case of Trijama Filterall Pvt. Ltd. v. Collector of Customs - Fabrics - Customs - Filter Aid and non-woven filter panels (SYNFASAN) being fabrics having industrial use classifiable under sub-heading 5911.10 of Customs Tariff Act, 1975. Note 7(b) of Chapter 59 of refers also to Textile fabrics of a kind used for technical purposes when they are endless also falling under Chapter 59. The Note 7(b) of Chapter 59 need not necessarily include textile products in the piece, cut to lengths are simply cut to rectangular (including square) shape and it need not be an article in view of the example textile fabrics endless given in the bracket in Note 7(b) of Chapter 59. The goods imported are therefore classifiable under Heading 5911.10 (Tribunal Order Nos. E/150-161/92-D, dated 28- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t widely used types may be classified as follows : (1) gravity filters, used largely for water purification and consisting of thick beds of sand and gravel, which retain the flocculated impurities as the water passes through; (2) pressure filters of plate-and-frame or shell-and-leaf construction, which utilise filter cloths of coarse fabric as a separating medium; (3) vacuum or suction filters of the rotating drum or disk type, used on thick sludges and slurries; (4) edge filters; (5) clarification filters; (6) bag filters (dust collectors). (See baghouse). Gel filtration (q.v.) is a chromatographic technique involving separation at the molecular level. For bacteriological filtration membranes having over a million pores per square inch are used, e.g. collodion or synthetic film. Some types of virus will pass through such membranes and are thus known as filterable viruses. In the light of the above, the discussion in para 2 of the order-in-original regarding the filtration is not proper and correct. Additional Collector of Customs has not at all considered the industrial filter equipments, both for filter media and filtration, which also deals with different varieties of filterin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 17, usage is mentioned as for cleaning of slitted magnetic tapes at the time of slitting operation, with remarks not separately classifiable, so taken under OGL. Copy is also marked TO CCI E. In the letter to CCI E, dated 1-6-1988 at Sl. No. 16, in the column No. 7 end use raw material consumables is mentioned without giving specific use as observed in the order-in-original and order-in-appeal. DGFT has replied on 19-9-1988 that non-woven fabric roll is covered under Appendix 6, List 8, Part I, against Sl. No. 375 of I.E. Policy for 1988-91 subject to actual user condition, for which both Additional Collector and Collector (Appeals) cannot have any objection. CCI E has replied on 31-10-1988 under Item No. 10 regarding non-woven fabric rolls that it is covered by Appendix 6, List 8, Part I, Sl. No. 375. In the same letter, a clarification is sought from the Appellant as to the detailed chemical composition of poly carboxylate type surfactant and 100% carbon acid surfactant to examine the matter further and classify the item. So from the above one thing is crystal clear that CCI E has not blindly accepted the details furnished by the Appellant to give opinion as requested, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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